Professional Documents
Culture Documents
There are lots of printed materials that are not intended to be read through from beginning to end. The telephone directory is a clear
example. Another example is a technical manual eg for a computer program or a motor car. Although you might read a newspaper
article from start to finish, you probably won't read the newspaper itself in that way: you'll look for items that interest you, probably
jumping back and forth between items in the newspaper.
Each of these examples requires you to adopt the appropriate approach to reading, depending on the purpose for which the text was
produced and your own interests. As a student, you will probably be reading an academic article to be able to grasp what the author is
presenting as their key argument. (Note: an 'argument' in academic terms does not mean a 'quarrel' - it means the presentation by the
author of what they claim as valid knowledge, with that claim being supported by logical reasoning based either on theory or on
evidence, or on both.) All arguments have a structure, so you need to read in such a way that you can recognise the structure.
Top class athletes, sportswomen and sportsmen may have some innate aptitude, but they get to
be successful through constant training. The athletes that will compete in the next Olympics are
already in training, David Beckham is constantly practising kicking free kicks and penalties, so
that he maintains his ability to 'bend' or swerve the ball to go where he wants it to go whilst
misleading opponents. Venus and Serena Williams practise service shots, and various return
shots (after the Williams family moved to Florida, the 11-year old Venus was enrolled at the
Rick Macci tennis academy spending six hours a day, six days a week, for four years, to polish
the skills that would take her to the top of the game). But it is not just constant practice that is
necessary: their coaches and trainers advise them on how they are doing, so that they do not
practise 'bad habits'.
So it is with reading academic articles. If you read in an inappropriate manner, you are likely
to reinforce 'bad habits' - and because it will be a 'bad experience', you will tend to avoid
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reading, and so not become better at it. Not a recipe for success.
OK, let's have a go at working through an academic article in an appropriate way. To do this
we need to see how the author has structured the article. We shall use the article by Eric
Flamholtz that as indicated at the beginning of this page. If you have not already done so,
please download a copy and print it out now. When you have done that, click on the link
below to go to part 2.
Go on to part 2
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quickly build up your knowledge of the University campus and its surrounding area.
Similarly, repeated engagement with a journal article helps you develop your
understanding of what the article presents (but it doesn't take months or even
weeks!).
Go now to part 3
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theoretical discussion
followed by
presentation and discussion of empirical
findings
Of course, an article needs to have an introduction and a conclusion. That's standard writing
practice. In addition, academic articles normally have an abstract (short summary) at the
beginning and a listing of the literature cited in the text (called 'bibliography', or 'references').
Together with the title and author's details, we have what we might call the 'skeleton' of the
article:
Title
Author details
Abstract
Introduction
Theoretical discussion
Presentation and discussion of empirical
findings
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Conclusion
Bibliography
So far, we have just read the title. But we can now identify the above elements in the article.
Do so now with your own copy, which you should have downloaded and printed. (NB do not
make marks on any texts you are reading that you do not own. I recommend you mark
photocopies you have made of articles from journals, but do not make mark on the originals.)
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exercised] in an organization.
So we know that the article will be presenting some discussion of conventional managerial
accounting theory and argue that it is too simple to explain how control in organizations is
actually carried out.
Now read the next sentence:
"It also argues that budgeting and even an accounting system cannot be viewed as a
control system per se; rather, they must be seen as a part of a carefully designed total
system of organizational control."
OK, we get the 'it argues that ...' bit again, with just the word 'also' added in. So what does
the article argue?
Here again we get a two-part sentence. The parts are separated by a semi-colon ( ; ), and
the second part starts with the word 'rather'.
Look at the first part. It refers to
"budgeting and even an accounting system"
stating that these
"cannot be viewed as" something.
What can't they be viewed as? They can't be viewed as "a control system per se" ['per se' is
one of the Latin phrases that academics tend to use; it means 'in itself' or 'by itself']
So that's one part. Well if they can't be viewed [seen, regarded, treated] in that way, then how
should we view them?:
"as a part of a carefully designed total system of organizational control."
The phrase 'part of' refers back to the "budgeting and even an accounting system" that are
referred to in the first part of the sentence.
Now read again the final seven words, missing out the word 'of'. Note the rhythm:
carefully designed
total system
organizational control
Almost a poem. Dum de de dum, dum de de dum, dum de de dum. This is writing of a very
high order, as we might expect for this highly-rated academic journal.
The central pair, 'total system', is the central element. A total system, ie not merely a set of
parts.
A total system of (or for) what? Of organizational control: not just of part of the organization's
activities, but of the organization as whole.
That total system (of organizational control) must be 'carefully designed': not put together
casually, without much thought or planning. No, it has to be designed carefully.
OK, so far we've just read the title and three sentences of the abstract. But we already have a
good idea of the likely structure of the article, the main parts being a theoretical discussion,
which is followed by presentation and discussion of empirical studies. Also, we know the main
argument:
" conventional managerial accounting theory has too simple a view of the
way that control is carried out in organizations"
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"If
the linkages between budgeting and an accounting measurement system and the
other prerequisites of a control system are not adequate,
then
the system may not fulfil its intended functions."
Notice that the first part is actually in the negative, an 'ifnot':
"if the linkages are not adequate...".
So this may be put in an 'unless' form:
"unless the linkages are adequate...".
Here, then, we have the general form of the theoretical argument being
presented.
Before we move on, try to express this in the 'unless' and 'whenever form'. Write
down some possible ways of expressing this.
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Right, we're now on page 160, the eighth page of the article. But we've only read the
Abstract on the first page. We've jumped to page 160 because the fifth sentence in the
Abstract referred to 'three organizations'.
Also, we haven't read page 160; we've just quickly scanned the page, from the
subheading at the bottom of the left hand column, to find where the author refers to the
three organizations. He has been helpful by starting each of three sentences, one after the
other, with a phrase that indicates that the key information is in those sentences. Or,
rather, what the author has done is followed the normal practice for structuring
an academic article - and we can make use of that to find key information
quickly.
Whilst we are here, we can look further on to see where each case study organization is
discussed in more detail. Again, we can make use of the way that academic articles are
structure. Look just below where the author refers to the three organizations, on page 160.
Notice a subheading in italic letters:
"Conventional budgeting and control systems."
The next sentences starts:
"In this section we examine the study of a budgeting system if a medium-sized US
real estate company ..."
That's it! Case study number 1.
OK, don't read it now. Instead, find where the discussion of this organization ends. Scan
the subheadings in italic letters:
"Nature of research site", "Firm's culture, structure and budgeting prior to study",
and so on
until we find, on page 163:
"Implications".
This sounds like the end of the discussion of organization number 1. Sure enough, the next
subheading is
"Accounting and control systems", followed by
"Nature of the research site" (near top of right hand column on page 163)
That sounds like a different case study from the first one. Look at the two lines just above
the subheading:
"...we examine the role of accounting in the actual context of a US distributor of
industrial abrasives."
That's it!
Right, just as you found the subheading 'Implications' for the first case study, scan ahead
until you find a repeat. As you will see it's on page 165. That seems to suggest that the
following sub-section is the final part of the second case study.
OK, carry on looking forward, over the page and there ... about half way down the left
hand column on page 166 we see:
"Organizational culture and zero based budgeting as a control system."
Remember, the third case study was about 'zero based budgeting'. Here it is.
Right, don't read any more. Instead, let's go back to the Abstract, back to where we left it.
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Continue to part 6
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article. We saw these when considering the overall, or 'skeleton' structure: they are the first
section, the Introduction, and the final section, the Conclusion. Here, an author will
generally end the section with a paragraph that makes important points. Now we can
modify the previous rule:
skim read rule 3: read fully the first and last paragraph of the
Introduction and the Conclusion sections
1. Identify the section headings. In the Flamholtz article (and other articles in this
journal), the section headings are in capital letters. If your copy belongs to you,
mark these, eg using a highlighter pen on the headings. (NB do not mark copies
of texts that do not belong to you, especially if they are copies owned by the
University library).
2. Read the first paragraph of the article.
3. Read the first sentence only of each paragraph after the first, until you get to
the last paragraph of the Introduction section, which you should read fully.
4. Read the heading for the second section, then the first paragraph in full.
5. Read the first sentence only of each paragraph after the first, until you get to
the start of the next section.
6. Read the heading for the section, then the first paragraph in full.
7. Repeat steps 5 and 6 for each section until you get to the last (Conclusion)
section.
8. Read the section heading, then the first paragraph in full.
9. Read the first sentence only of each paragraph after the first, until you get to
the last paragraph.
10. Read the last paragraph in full.
When reading just the first sentence of each paragraph you may need to force yourself to
stop carrying on the reading . One way to do this is to quickly spot where the first full stop
occurs, and hold your finger near to it. With practice, you will be able to follow the steps
as a normal way of reading.
By now, you have read the Abstract and gained a good overview of the article. You found
the section where the three case studies are discussed. You built up the basic structure of
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the article, and identified the main argument. You have further developed your
understanding of the article by skim reading. And all of this has probably taken less time
than trying to read fully, word for word, less than a third of the article. So far, so good.
As you skim read through the article, you will have noticed that the text is interrupted by a
set of diagrams. These are indicated by the abbreviation 'Fig.', short for 'figure'. Academic
articles often have such diagrams or figures; they also often have tables, sometimes
containing just text, often containing text and numbers. Diagrams, or figures, are usually
intended to display an idea in a way that is easier to see and grasp than is possible with
text. So now we need to consider these.
Continue to next page
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